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Federal Tax Authority, EmaraTax

UAE tax residency certificate: who qualifies, what it costs, how long it takes

Updated 13 November 2026FTA service page of 22 October 2026Companies and individuals
The short answer

A company qualifies once it is 12 months old, unless it is an offshore company or a branch of a foreign one. An individual needs 183 days in the UAE in 12 months, or 90 days with a residence permit and a home or job there, or a life centred in the UAE.

It costs AED 50 to apply plus AED 500 with a corporate tax number (AED 1,000 or 1,750 without), and the FTA answers in about 10 business days.

Check if you qualify Documents
Lowest total fee AED 550 for a corporate tax registrant: AED 50 to submit, AED 500 once approved A company without a corporate tax number pays AED 1,800 in all. Printed copies are AED 250 each.

The request usually comes from somewhere else. A client abroad wants to withhold tax on your invoice unless you prove where you're resident. A bank wants evidence for the country you wrote on its form. An accountant needs it to claim a treaty rate. A UAE tax residency certificate is the government's answer to "is this person or company resident here?" Whether you can get one comes down to what kind of UAE company you have, how old it is, and, for people, a day count.

Key takeaways

  • The Federal Tax Authority issues it online through EmaraTax; there is no other route.
  • Companies need 12 months of existence. Offshore companies, RAK ICC included, can't apply.
  • Individuals need 183 days, or 90 days plus a permit and a home or job, or their life centred in the UAE.
  • Fees run from AED 550 to AED 1,800, plus AED 250 per printed copy.
  • It covers one period of up to 12 months, never a future one.
  • A treaty certificate names the treaty, but the other country still decides whether to give relief.
Chapter 1

Who can get a UAE tax residency certificate

The legal test is in Cabinet Decision No. 85 of 2022 on tax residency, with the detail for individuals in Ministerial Decision No. 27 of 2023. The FTA's certificate service page, last updated 22 October 2026, adds who it will actually issue a certificate to.

CompaniesIncorporated or established in the UAE, 12 months ago or more
  • Mainland and free zone companies qualify on the same terms.
  • A foreign company qualifies if its effective management and control is in the UAE.
  • Exempt persons count as liable to tax, so they can apply too.
  • Members of a corporate tax group apply one by one; the group itself is not a resident.
IndividualsAny one of three tests, over 12 months
  • 183 days or more physically in the UAE.
  • 90 days or more, if you are a UAE or GCC national or hold a valid residence permit, and you have a permanent place of residence or a job or business in the UAE.
  • Your usual or primary residence and centre of financial and personal interests are in the UAE, with no day count.
Not eligible

Offshore companies and branches of foreign companies. The FTA says they are "not considered established in the UAE" for the certificate. Its own guide still treats a UAE offshore company as a juridical person resident for corporate tax (FTA guide TPGTR1, October 2024), so the company files a tax return and still can't get the certificate.

1
Key takeaway

Free zone and mainland companies can apply after a year; offshore companies never can.

Chapter 2

Check whether you qualify, and what it would cost

Answer the questions for the period you need certified. The result follows the FTA's rules and fee list; it can't see your documents, so treat it as a first read.

2
Key takeaway

For a company, type and age decide it; for a person, the days plus permit and home.

Chapter 3

The day count for individuals, and how the FTA counts

Both day tests run over any 12 consecutive months you pick, not only the calendar year. The FTA's guide sets the counting rules:

The two day counts on a 12-month line90 days is about a quarter of the year and only counts with a residence permit or UAE or GCC nationality plus a home or job in the UAE. 183 days is just over half and counts on its own. 123456789101112Months in the 12-month period you choose 90 days, with conditions 183 days, on its own
  • Any part of a day is a full day. Landing at 11 pm counts the same as a whole day in Dubai.
  • The days don't have to be in a row. Several trips add up.
  • Exceptional circumstances can be left out. Days you were stuck in the UAE for reasons outside your control may be disregarded.
  • Proof is the entry and exit report from the Federal Authority for Identity and Citizenship, or an Emirates ID with a residence visa.

The 90-day route is the one most founders who split their time can use, but it needs all three pieces: the days, the nationality or residence permit, and a home or job in the UAE. A rented flat counts as a home. A founder who lives abroad and visits twice a year passes none of the three tests, however long the company has existed.

3
Key takeaway

Count every partial day, add up separate trips, and keep the official travel report.

Chapter 4

Documents the FTA asks for

The lists below are the FTA's standard ones from its service page and guide. Pick the purpose: a certificate for a tax treaty names the other country, and the documents differ slightly.

Company
  1. Valid licence (for example the trade licence) and lease agreement
  2. Corporate tax registration number, if it has one
  3. Certificate of incorporation
  4. Certified copy of the memorandum of association
  5. Authorised signatory's name, Emirates ID and passport, with proof of authority (power of attorney or establishment contract)
  6. Where relevant, a written statement on why effective management and control is in the UAE, with evidence
Individual
  1. Emirates ID and residence visa, or passport with the official entry and exit report
  2. For 90 to 182 days: proof of a job or business (salary certificate, source of income) or of a permanent home (certified tenancy contract, landlord's statement, or title deed with a utility bill)
  3. For the centre of interests test: a written statement on your financial and personal interests, proof of your main home and, if relevant, proof of income such as local bank statements

Some guides still tell companies to send audited accounts and bank statements. Neither is on the FTA's standard company list today, but the FTA says it can ask for whatever it needs to decide, so have them ready if the company has them.

4
Key takeaway

For a company, the licence and the lease agreement are the documents that most often hold things up.

Chapter 5

Fees in AED and how long it takes

AED550

Fees come from the FTA's fee list for the service, set under Cabinet Decision No. 65 of 2020. You pay in two steps, and nothing is refunded if the FTA says no.

Submission, everyoneAED 50
Certificate, corporate tax registrant (company or person with a TRN)AED 500
Certificate, individual without a TRNAED 1,000
Certificate, company without a TRNAED 1,750
Each printed copy, delivered in the UAE onlyAED 250
  1. Day 0Apply on EmaraTax and pay AED 50Log in to EmaraTax, choose "other services" and "Tax Residency Certificate", pick your TRN or "No TRN", the purpose and the period, and upload the documents.
  2. About 10 business daysThe FTA approves, rejects or asks for moreIf it asks for more, you have 30 business days to reply.
  3. Within 30 business daysPay the certificate feeMiss this and the application is cancelled; you start again and pay the AED 50 again.
  4. Once paidDownload the certificateIt is also emailed to you. Printed copies take 5 business days after payment. If the other country has its own form, the FTA can stamp it, which takes 10 business days.
5
Key takeaway

Budget about two weeks and AED 550 to AED 1,800, and register for corporate tax first.

Chapter 6

Which period it covers, and when you can apply

A certificate says you were resident for a stated period. You choose it: a tax period (the company's financial year, or the calendar year for a person) or any other 12 months. Three limits apply.

Months 1 to 3: too early for this yearFrom month 4: you can apply for this year
Past periodsAny time
Current periodCompanies after 3 months; individuals once they meet a test
Future periodsNever

So a company with a calendar financial year can apply for 2026 from April 2026. A company formed in March 2026 waits until March 2027, when it turns 12 months old. The certificate is good for the period on it, at most 12 months; for the next year you apply again. The FTA can withdraw one if it learns the information was wrong or the facts changed.

6
Key takeaway

Ask for the period you need proof for, and expect to renew it every year.

Chapter 7

When a certificate helps, and when it doesn't

It helps
  • Treaty relief abroad. A country that taxes a payment to you, such as interest or a royalty, can cut or refund its withholding tax under a treaty, and usually wants this certificate first. The UAE has 137 tax treaties, according to the Ministry of Finance.
  • Proving residence to a bank. On a CRS self-certification the bank asks where the company is resident; a certificate backs up "UAE". Our CRS country guide explains what the bank does with that answer.
  • Clients and auditors abroad who need evidence before paying without deduction.
It doesn't help
  • Offshore companies. No certificate, so no treaty claims that need one.
  • A founder who lives elsewhere. The certificate is about the company. Your own country can still tax you, and may say the company is managed, and so resident, where you are.
  • Overriding the other country. Treaties have their own residence and tie-breaker rules, and the other country applies them.
  • Future years, visas or anything that isn't tax.

Where are you based? pick it

7
Key takeaway

The certificate opens the door to a treaty; it doesn't decide where you yourself pay tax.

Chapter 8

Heirson's UAE companies and the certificate

Can apply after 12 monthsUAE free zone companyFrom AED 6,069 in year one: the zone's own price at cost, plus AED 309. Licensed remotely. Once it is a year old, with its licence and lease agreement, it can apply; it registers for corporate tax within its first 3 months anyway, which keeps the certificate fee at AED 500.
Can't applyRAK ICC companyAED 7,709 a year, all in. An offshore company with no lease and no licence, so the FTA won't issue it a certificate. Choose it when you don't need treaty benefits.

If your free zone company needs a certificate, we can prepare the application and file it on EmaraTax with you. Tell us the period and the purpose, and we'll quote our fee before you pay anything; the FTA's fees above are paid on top, at cost. Corporate tax rules for both companies are in our UAE tax guide.

8
Key takeaway

Need treaty access? A free zone company, a year old. Don't? RAK ICC is the leaner company.

Chapter 9

UAE tax residency certificate questions, answered

?
How do I get a tax residency certificate in the UAE?
Apply on the Federal Tax Authority's EmaraTax portal under "other services", then "Tax Residency Certificate". Choose the period and whether it is for a tax treaty, upload the documents and pay the AED 50 submission fee. The FTA answers in about 10 business days; once approved you pay the processing fee and download the certificate.
How much does a UAE tax residency certificate cost?
AED 50 to submit, then AED 500 if you have a corporate tax registration number, AED 1,000 for an individual without one or AED 1,750 for a company without one. Each printed copy adds AED 250. The fees are not refunded if the application is rejected.
Can an offshore company get a UAE tax residency certificate?
No. The FTA says offshore companies and branches of foreign companies are not considered established in the UAE for the certificate. That includes RAK ICC companies, even though they are UAE resident for corporate tax.
How many days do I need to spend in the UAE for a tax residency certificate?
183 days or more in a 12-month period. 90 days is enough if you are a UAE or GCC national or hold a valid residence permit, and you also have a permanent place of residence or a job or business in the UAE. A third route has no day count: your usual home and centre of financial and personal interests are in the UAE.
How long is a UAE tax residency certificate valid?
It covers the period you choose, at most 12 months, and that period must be the current or a past one. For the next year you apply again. The FTA can withdraw a certificate if the facts change.
Can a new company get a UAE tax residency certificate?
Not straight away. A company must have been incorporated or established for at least 12 months before it can apply.
Does a UAE free zone company qualify for a tax residency certificate?
Yes, on the same terms as a mainland company: 12 months old, with its licence, lease agreement, incorporation documents and an authorised signatory. Free zone status does not change eligibility.
Do I need audited accounts or bank statements for a UAE tax residency certificate?
They are not on the FTA's standard list for companies, which asks for the licence, lease, incorporation documents, signatory details and, where relevant, proof of effective management in the UAE. Local bank statements appear on the list as one way an individual can show income. The FTA can ask for anything else it needs to decide.

Changelog

  • 13 November 2026: first published, from the FTA's certificate service page (updated 22 October 2026), the FTA guide Tax Resident and Tax Residency Certificate (TPGTR1, October 2024), Cabinet Decision No. 85 of 2022 and Ministerial Decision No. 27 of 2023.
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